VAT Returns – Ireland

Ireland

VAT Name :
Value Added Tax (VAT) (CBL)

VAT Number Format :
1234567X, 1X23456X, 1234567XX

(8 or 9 characters. Includes one or two alphabetical characters (last, or second and last, or last 2)

VAT Information Offices :
Revenue Commissioners, Dublin City Centre North District, 9-10 Upper O’Connell Street, Dublin 1

RATES

RateTypeWhich goods or services
23%StandardAll other taxable goods and services
13.5%ReducedFuel (coal, heating oil, gas); Electricity; Vet fees; Building and building services; Agricultural contracting services; Short-term car hire; Cleaning and maintenance services; Catering and restaurant supplies, including vending machines and take away foods (exc alcoholic and soft drinks in a meal); Hotel lettings incl. guest houses; Caravan parks; Camping sites; Cinemas; Theatres; Certain musical performers, Museums; Art gallery exhibitions; Fairground or amusement park services; Hairdressing services
9%ReducedE books and electronically supplied publications; Facilities for taking part in sporting activities
4.8%ReducedAgricultural supplies
0%ZeroSome food; Books, Children's clothes; Oral medicine for humans and animals; Vegetable seeds; Fruit trees; Fertilisers; Animal feed; Disability aids such as wheelchairs; Hearing aids

EXEMPTIONS

  • Letting of immovable property
  • Letting of residential property (excluding short term letting)
  • Letting of commercial property
  • Financial services
  • Medical services
  • Education
  • Live theatrical and musical performance (except where food and drink is served)
  • Supply of land
  • Option to tax can apply in certain cases to leasing and letting of immovable property, supply of buildings and land

THRESHOLDS

Registration Threshold : EUR 75.000 (supplies of goods); EUR 37.500 (supplies of services)
(below threshold registration can be on a voluntary basis)
Distance Selling Threshold : EUR 35.000
Intra-Community Acquisition Threshold : EUR 41.000
Dispatches : EUR 635.000
Arrivals : EUR 500.000

PENALTIES

General:
– Failure to register, failure to charge the VAT , pay VAT to the tax office, failure on various administrative aspects on compliance furnishing ESL statements and intra-community supplies (ESL) all subject to fines of EUR 4.000 plus interest in certain cases
– Intrastat failures on submission etc. EUR 1.265 fine plus EUR 60 per day
– Penalties may apply in cases of tax fraud, evasion, etc.

DEADLINES

Assessment Period : 4 years (the assessment and refund periods begin at the end of the tax period)
Standard Tax Period : 2-monthly

Monthly filling – at the discretion of the tax office
Electronic filing – return submitted by 25th day following tax period (month/quarter)
EC Sales Lists filing – monthly, submitted by 23rd day following reporting period
Intrastat filing – monthly, due on 23rd day following the reporting period